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POND'S EXTRACT COMPANY v. UNITED STATES

No. 50029.

134 F.Supp. 476 (1955)

POND'S EXTRACT COMPANY v. The UNITED STATES.

United States Court of Claims.

October 4, 1955.

Attorney(s) appearing for the Case

Edmund W. Pavenstedt, New York City, for plaintiff. White & Case and Josiah Willard, New York City, were on the briefs.

Harlan Pomeroy, Washington, D. C., with whom was Asst. Atty. Gen., H. Brian Holland, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

The plaintiff sues to recover excess profits taxes for the year 1944 in the amount of $118,301.24 with interest thereon on the ground that section 734 of the Internal Revenue Code, as amended, 26 U.S.C. (Supp. IV) § 734 (1940 Ed.) was improperly applied by the Commissioner, or in the alternative, for an equitable recoupment of income taxes overpaid for 1940, for which a timely claim for refund was not filed, against such excess profits taxes...

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